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LABUTÍ PÍSEŇ DANĚ Z NABYTÍ NEMOVITÝCH VĚCÍ.

Authors :
BOHÁČ, RADIM
Source :
Acta Universitatis Carolinae Iuridica; 2022, Vol. 68 Issue 4, p7-14, 8p
Publication Year :
2022

Abstract

The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect taxes. The author concludes that the Real Estate Acquisition Tax and the Real Estate Transfer Tax were indirect taxes. [ABSTRACT FROM AUTHOR]

Details

Language :
Czech
ISSN :
03230619
Volume :
68
Issue :
4
Database :
Complementary Index
Journal :
Acta Universitatis Carolinae Iuridica
Publication Type :
Academic Journal
Accession number :
160726021
Full Text :
https://doi.org/10.14712/23366478.2022.42